BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION DIVISION
OF THE : Appeal No. 87-0082
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess interest on
individual income tax account No. XXXXX for XXXXX. A telephone conference hearing was held on XXXXX in the offices
of the Utah State Tax Commission. David
J. Angerhofer, Hearing Officer, heard the matter for the Commission. XXXXX represented himself. Petitioner stated that he never received
notice from the Tax Commission until XXXXX. Petitioner had moved from Utah in
XXXXX and left a forwarding address.
The Tax Commission had mailed the notice to Petitioner's old address in
Utah. This notice was returned to the
Tax Commission and was not received by Petitioner until it was mailed to
Petitioner's old XXXXX address, after which it was forwarded to Petitioner at
Petitioner's current address in XXXXX.
Petitioner stated that he made a good faith effort to update his address
and request a waiver of the interest.
Petitioner has paid the tax.
FINDINGS
Respondent
timely assessed a deficiency on the account for the tax year XXXXX. The tax was due on XXXXX. Respondent audited the account on XXXXX and
sent a notice and request for payment on XXXXX. Respondent did not however timely file a warrant. The warrant was not filed until XXXXX, over
eight years after the due date of the return.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of interest on individual income tax account No. XXXXX for
the tax year XXXXX be granted. The
Collection Division of the Utah State Tax Commission is directed to adjust its
records in accordance with this decision.
DATED
this 15 day of October , 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Joe
B. Pacheco
Chairman Commissioner
G. Blaine
Davis Roger
O. Tew
Commissioner Commissioner